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The effect of board capital and CEO power on corporate social responsibility disclosures

Muttakin, Mohammad, Khan, Arifur and Mihret, Dessalegn 2016, The effect of board capital and CEO power on corporate social responsibility disclosures, Journal of business ethics, In Press, pp. 1-16, doi: 10.1007/s10551-016-3105-y.

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Title The effect of board capital and CEO power on corporate social responsibility disclosures
Author(s) Muttakin, Mohammad
Khan, ArifurORCID iD for Khan, Arifur orcid.org/0000-0003-4984-8021
Mihret, Dessalegn
Journal name Journal of business ethics
Season In Press
Start page 1
End page 16
Total pages 16
Publisher Springer
Place of publication Amsterdam, The Netherlands.
Publication date 2016-03-14
ISSN 0167-4544
1573-0697
Summary This study examines the effect of directors’ human and social capital (i.e. board capital) on the level of corporate social responsibility (CSR) disclosures by drawing on insights from a resource-based view. It also investigates the effect of chief executive officer (CEO) power on this relationship. Data were obtained from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. We employ outside directors’ experiences and expertise as a proxy for board capital and measure CEO power using a ‘power index’ that comprises CEO duality, ownership, tenure and family CEO status. Results show that board capital is positively associated with CSR disclosure levels; however, CEO power is negatively associated with CSR disclosures and reduces the effect of board capital on CSR disclosures. Thus, we conclude that although board capital can improve CSR practices, CEO power can also inhibit these practices.
Language eng
DOI 10.1007/s10551-016-3105-y
Field of Research 150106 Sustainability Accounting and Reporting
150399 Business and Management not elsewhere classified
220107 Professional Ethics (incl police and research ethics)
150599 Marketing not elsewhere classified
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2016, Springer
Persistent URL http://hdl.handle.net/10536/DRO/DU:30082722

Document type: Journal Article
Collection: Department of Accounting
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Created: Sat, 09 Apr 2016, 21:39:39 EST

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